Scottish American Investment Co Cash Flow Quality Index

Latest as of June 2026: 0.29x

Scottish American Investment Co cash flow quality index. Scottish American Investment Co (SAIN) has a Cash Flow Quality Index of 0.29x as of June 2026. Operating cash flow of GBX12.32 Million is below net income of GBX41.80 Million, suggesting accrual-heavy earnings not yet converted to cash. See Scottish American Investment Co (SAIN) financial flexibility to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.29x
Operating CF / Net Income

Operating Cash Flow

GBX12.32 Million
GBX

Net Income

GBX41.80 Million
GBX

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Scottish American Investment Co (2012–2025)

Cash flow quality index of Scottish American Investment Co from 2012 to 2025. Historical Cash Flow Quality Index for Scottish American Investment Co across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Scottish American Investment Co cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Scottish American Investment Co Cash Flow Quality Index by Year (2012–2025)

Scottish American Investment Co cash flow quality index by year from 2012 to 2025. Year-by-year earnings quality comparison for Scottish American Investment Co. For the full cash flow conversion analysis, see SAIN operating cash flow.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2025 1.26x GBX22.26 Million GBX17.70 Million ▲ +223.7%
2024 0.39x GBX21.11 Million GBX54.35 Million ▲ +112.0%
2023 0.18x GBX19.64 Million GBX107.17 Million ▲ +125.4%
2021 0.08x GBX12.91 Million GBX158.76 Million ▼ -36.0%
2020 0.13x GBX11.00 Million GBX86.50 Million ▲ +22.6%
2019 0.10x GBX11.28 Million GBX108.78 Million ▼ -21.9%
2017 0.13x GBX9.66 Million GBX72.72 Million ▲ +50.9%
2016 0.09x GBX8.59 Million GBX97.60 Million ▼ -80.8%
2015 0.46x GBX8.29 Million GBX18.13 Million ▲ +3.7%
2014 0.44x GBX8.70 Million GBX19.71 Million ▲ +139.2%
2013 0.18x GBX8.51 Million GBX46.12 Million ▼ -12.4%
2012 0.21x GBX8.71 Million GBX41.35 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.